Certain tax return preparers are required to take and pass a competency test. View a summary of the return preparer requirements.

Test Preparation:

• Candidate Information Bulletin (pdf)
• RTRP Test Specifications (pdf)
• RTRP Test Demonstration

To assist in test preparation, the following is a list of recommended study materials. This list is not all-encompassing, but a highlight of what the test candidates will need to know. IRS encourages preparers to go green and download electronic copies of the reference materials for study purposes. Simply click on the resource you need. Once it is open select File: Save As to save it to your computer.

• 2010 Form 1040
• 2010 Form 1040 Instructions
• 2010 Publication 17: Your Federal Income Tax*
• Circular 230 (Rev. 8-2011): Regulations Governing Practice Before the Internal Revenue Service
• 2010 Publication 334: Tax Guide for Small Business
• 2010 Publication 970: Tax Benefits for Education
• 2010 Publication 1345: Handbook for Authorized IRS e-file Providers
• 2010 Form 6251: Alternative Minimum Tax – Individuals
• 2010 Form 6251 Instructions
• 2010 Form 8879: IRS e-File Signature Authorization
• 2010 Publication 596: Earned Income Credit
• Form 8867 (Rev. December 2009): Paid Preparers Earned Income Credit Checklist
• Form 2848 (Rev. June 2008): Power of Attorney and Declaration of Representative
• Form 2848 Instructions (Rev. June 2008)
• Form 8821 (Rev. August 2008): Tax Information Authorization
• Publication 4600 (Rev. October 2008): Safeguarding Taxpayer Information Quick Reference Guide For Businesses

*NOTE: At the time the 2010 version of Publication 17 went to press, there were certain tax benefits that had not been finalized and several tax benefits were subsequently extended. See Legislative Changes Affecting the 2010 Publication 17 for the details needed for study purposes.

Scheduling a Test:

In order to take the test, you must have a PTIN. You can schedule your test directly from your online PTIN account.

Test Logistics:

• Test Locations
• What to expect on test day video
• Frequently Asked Questions

Return to the Return Preparer Requirements Homepage